Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 4. Exemptions

Article 1. General Exemptions

Section 6369.5

6369.5. Medical oxygen delivery systems. There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of any medical oxygen delivery system, including, but not limited to, liquid oxygen containers, high pressure cylinders, and regulators, when sold, leased, or rented to an individual for the personal use of that individual as directed by a physician.

History—Added by Stats. 1982, Ch. 1423, in effect September 27, 1982, operative January 1, 1983. Stats. 1984, Ch. 1450, effective September 26, 1984, deleted "(a)" designation, deleted subdivision (b).